On June 21, 2018, the US Supreme Court overturned the 1992 Quill decision that required a company to have nexus that involved a physical presence within a state for that state to require them to withhold sales tax. The decision in South Dakota v. Wayfair will have a direct impact on how nexus is determined and how states collect sales tax in states throughout the country.
The chart below is current to laws enacted before and triggered by the recent ruling and will be updated as new laws are implemented in the future.
In the chart below, you will find a reference to the implementation of the current nexus laws, links to the original source material from the state, and a summary of who qualifies and what is currently required.
| State | Date in Effect | Summary of Rules | State Reference |
|---|---|---|---|
| Alabama | 10/1/2018 | $250,000 or more based on previous calendar year | State Website |
| California | 4/1/2019 | $500,000 in the preceding or current calendar year | State Website |
| Colorado | 12/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Connecticut | 12/1/2018 | $250,000 or more based on previous calendar year, and 200 transactions | State Website |
| Georgia | 1/1/2019 | $250,000 or more based on previous calendar year, or 200 transactions | State Website |
| Hawaii | 7/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Illinois | 10/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Indiana | 7/1/2017 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Iowa | 1/1/2019 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Kentucky | 7/31/2018 | $100,000 or more based on current or previous calendar year, or 200 transactions | State Website |
| Louisiana | 1/1/2019 | $100,000 or more based on current or previous calendar year, or 200 transactions | State Website |
| Maine | 10/1/2017 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Maryland | 10/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Massachusetts | 10/1/2017 | $500,000 or more based on previous calendar year, and 100 transactions | State Website |
| Michigan | 10/1/2018 | $100,000 or more in previous calendar year, or 200 transactions | State Website |
| Minnesota | 10/1/2018 | 100 or more retail sales, or 10 or more retail sales totaling more than $100,000, in previous 12 months | State Website |
| Mississippi | 12/1/2017 | $250,000 or more in previous 12 months | State Website |
| Nebraska | 1/1/2019 | more than $100,000 annually, or 200 transactions | State Website |
| Nevada | 10/1/2018 | more than $100,000 in current or previous calendar year, or 200 transactions | State Website |
| New Jersey | 11/1/2018 | more than $100,000 in current or previous calendar year, or 200 transactions | State Website |
| New York | 1/1/2019 | more than $300,000 in the previous four quarters, or 100 transactions | State Website |
| North Carolina | 11/1/2018 | more than $100,000 in current or previous calendar year, or 200 transactions | State Website |
| North Dakota | 6/21/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Oklahoma | 4/10/2018 | $10,000 or more in previous 12 months | State Website |
| Pennsylvania | 3/1/2018 | $10,000 or more in previous 12 months Can elect to report sales to state instead | State Website |
| Rhode Island | 8/7/2017 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| South Carolina | 11/1/2018 | Sales in previous or current calendar year exceeds $100,000 | State Website |
| South Dakota | 5/1/2016 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Tennessee | 7/1/2017 | Exceeding $500,000 in previous 12 months | State Website |
| Texas | 1/1/2019 | Exceeding $500,000 in previous 12 calendar months Note: To allow time for remote sellers to prepare for these changes, the amendments postpone the permitting and tax collection requirements for remote sellers until Oct. 1, 2019. The initial 12 calendar months for calculating a remote seller’s Texas revenues will be July 1, 2018, through June 30, 2019. | State Website |
| Utah | 1/1/2019 | $100,000 or more in previous or current calendar year, or 200 transactions | State Website |
| Vermont | 7/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Virginia | 7/1/2019 | $100,000 or more based on previous or current calendar year, or 200 transactions | State Website |
| Washington | 1/1/2018 | $100,000 or more in previous or current calendar year Note: Retailers with sales of $10,000 or more subject to Notice and Reporting | State Website |
| Washington, D.C. | 1/1/2019 | $100,000 or more in a 12-month period, or 200 transactions | State Website |
| Wisconsin | 10/1/2018 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
| Wyoming | 1/1/2019 | $100,000 or more based on previous calendar year, or 200 transactions | State Website |
Because of the nature of the Supreme Court’s ruling in South Dakota vs. Wayfair, it is likely more states will implement new rules in the coming months and this chart will be updated accordingly, both for those laws that are changed from their current status and for new laws in states that have not yet passed economic nexus legislation.
Last updated November 29, 2018